Section 6041 of the Internal Revenue Code of 1986 is amended by striking subsection (h).

(b)

Effective date

The amendment made by this section shall apply to payments made after December 31, 2010.

4.

Increase in amount of overpayment of health care credit which is subject to recapture

(a)

In general

Clause (i) of section 36B(f)(2)(B) of the Internal Revenue Code of 1986 is amended to read as follows:

(i)

In general

In the case of a taxpayer whose household income is less than 400 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subparagraph (A) shall in no event exceed the applicable dollar amount determined in accordance with the following table (one-half of such amount in the case of a taxpayer whose tax is determined under section 1(c) for the taxable year):

If the household income (expressed as a percent of poverty line) is:

The applicable dollar amount is:

Less than 200%

$600

At least 200% but less than 300%

$1,500

At least 300% but less than 400%

$2,500.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years ending after December 31, 2013.